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<h1>Mizoram Enacts GST Eighth Amendment Rules 2021; Key Provisions of Rule 2 Effective January 1, 2022.</h1> The Government of Mizoram, through its Taxation Department, has issued Notification No. 38/2021-State Tax, dated January 17, 2022. This notification enacts specific provisions of the Mizoram Goods and Services Tax (Eighth Amendment) Rules, 2021, effective from January 1, 2022. The provisions include sub-rule (2), sub-rule (3), clause (i) of sub-rule (6), and sub-rule (7) of rule 2. This action follows the issuance of State Tax No. 35/2021, dated September 30, 2021, under file number No.J.21011/7/2021-TAX.